The tag is present in Lintian version 2.104.244. That is the most recent version we know about.
/etc/init.d script does not have an LSB keyword
section (or the
### BEGIN INIT INFO tag is incorrect). This
section provides description and runlevel information in a standard
format and provides dependency information that can be used to
parallelize the boot process. Please consider adding it.
Refer to https://wiki.debian.org/LSBInitScripts for details.